The exhaust gas generated by the internal combustion engine is removed via two separate flows in dual-flow exhaust systems. Such a dual-flow design may be useful, for example, in case of V engines or boxer engines. Common exhaust mufflers may be associated with the two lines of the dual-flow exhaust system, for example, in order to absorb resonances of the pipes. Such an exhaust muffler comprises a housing, which encloses an interior space, as well as two exhaust gas pipes, through which exhaust gas can flow and which are each led through the interior space of the housing. Such an exhaust muffler may, in principle, be designed as a Helmoltz resonator. The interior space of the housing is now used as a resonance volume. To connect this resonance volume to the exhaust pipes, it is possible to provide, for example, a T-shaped neck body, which is connected to the two exhaust pipes via a transverse pipe in a communicating manner and from which a longitudinal pipe extending between the exhaust pipes exits, said longitudinal pipe being open towards the interior space of the housing. A comparatively large space is needed in such a design between the two exhaust pipes in order to make it possible to accommodate the longitudinal pipe of this neck body. Furthermore, connecting the transverse pipe to the two exhaust pipes in a gas-tight manner is often problematic. Furthermore, the manufacture of the T-shaped neck body is comparatively complicated and hence expensive.